FAC Explorer

Audit 293405

FY End
2023-09-30
Total Expended
$19.92M
Findings
2
Programs
9
Organization: Ada County Housing Authority (ID)
Year: 2023 Accepted: 2024-03-04
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
372110 2023-001 Significant Deficiency - J
948552 2023-001 Significant Deficiency - J

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $11.40M Yes 0
14.871 Section 8 Housing Choice Vouchers $6.63M Yes 0
14.267 Continuum of Care Program $1.20M Yes 1
14.879 Mainstream Vouchers $254,280 Yes 0
14.218 Community Development Block Grants/entitlement Grants $201,509 - 0
14.896 Family Self-Sufficiency Program $160,880 - 0
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $61,098 - 0
14.850 Public and Indian Housing $11,014 - 0
14.872 Public Housing Capital Fund $470 - 0

Contacts

Name Title Type
KLCSMPVENYL6 Diana Meo Auditee
2083454909 Jodi Daugherty@eidebailly.com Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Housing Authority has not elected to use the 10% de minimis cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the Housing Authority under programs of the federal government for the year ended September 30, 2023. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Housing Authority, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Housing Authority.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Housing Authority has not elected to use the 10% de minimis cost rate. Expenditures reported in the schedule are reported on the accrual basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Note 3 - Indirect Cost Rate Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Housing Authority has not elected to use the 10% de minimis cost rate. The Housing Authority has not elected to use the 10% de minimis cost rate.

Finding Details

Finding 2023-001
2023-001 U.S. Department of Housing and Urban Development Federal Financial Assistance Listing 14.267 Continuum of Care Program Program Income Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: There was not a documented review by a separate individual outside of the preparer of the program income calculations. Cause: The Housing Authority had a review process in place over program income calculations. However, the review process was not documented. Effect: Without a documented review and approval, there is a possibility for errors in the calculation of program income. Questioned Costs: None reported Context/Sampling: A nonstatistical sample of 13 participants out of 65 participants were selected for program income testing. Repeat Finding from Prior Year: No Recommendation: We recommend the Housing Authority to implement a documentation process around the review and approval of program income calculations. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-001
2023-001 U.S. Department of Housing and Urban Development Federal Financial Assistance Listing 14.267 Continuum of Care Program Program Income Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: There was not a documented review by a separate individual outside of the preparer of the program income calculations. Cause: The Housing Authority had a review process in place over program income calculations. However, the review process was not documented. Effect: Without a documented review and approval, there is a possibility for errors in the calculation of program income. Questioned Costs: None reported Context/Sampling: A nonstatistical sample of 13 participants out of 65 participants were selected for program income testing. Repeat Finding from Prior Year: No Recommendation: We recommend the Housing Authority to implement a documentation process around the review and approval of program income calculations. Views of Responsible Officials: Management agrees with the finding.